Purpose The purpose of this paper discusses literature on organisational fraud in terms of organisational behaviours that lead to fraudulent actions. The discussion includes organisational perspectives and weaknesses that can be obtained from the organisation fraud dimensions of leadership structure, control system and organisational culture. Design/methodology/approach The paper explores theoretical explanations in terms of the causality of organisational fraud by comparing its different levels. The core organisational fraud triangle (Free, Macintosh and Stein, 2007) approach was initially conceptualised on different factors that caused organisational levels of fraud. Findings Different factors, such as the collusion and normalisation of fraud, enabled organisational levels of fraud. Originality/value The paper presents an extension of the original framework.
Purpose This paper aims to explore and compare the perception of public sector employees on fraud and associated fraud behaviours. Design/methodology/approach The population of this study comprised 44 managers from the Malaysian Federal government departments. The analysis was based on an open-response questionnaire using data-driven thematic analysis. This was based on the context and latent content of the respondents. The items in the questionnaire examined the perceived definition, actions and experience of corruption in their departments. Findings The findings revealed that respondents acknowledged that bribery as one of the central element of fraud. They recognise fraudulent behaviour and practice in their organisation together with sharing these experiences in the study. Common results indicate that leaders play a major role in shaping the organisation as they present themselves as a model to the mployees. From the human resource perspective, having multiple side businesses while being in employed in the government sector would heavily impact performance and accountability. Research limitations/implications Fraud is observed as a practice that needs to be addressed to improve government efficiency. The uniqueness was that the respondents acknowledged the existence of fraud and its implications through the activities of bribery, abuse of power and giving out favours. There is a need for organisations to focus on transparency and value to mitigate fraud. Practical implications This paper contributes towards the continuous effort in expanding fraud literature and human behaviour. The data obtained was distinctive in terms of the perspective of a developing economy and such fraud information and responses are different as compared to developed economies. Originality/value The empirical study of the public sector organisations enables important contribution towards effective public governance and administration. The results have important implications for preparing functional strategic management and controls for the public sector.
Objective - Integrity violations can result in small or large financial losses for a community or organisation. These economic losses can be the result of small actions, such as laziness or no determination of work ethics, or large losses, such as corruption practices that can cause an organisation to lose large amounts of money and suffer damage to their reputation. The study will assess the levels of public sector integrity violations among Malaysian government employees. Methodology/Technique – Previous studies have shown that serious integrity violations, such as fraud, result in major economic loss to a country. This paper explores the perceptions of 616 Malaysian government civil servants who were surveyed regarding matters of integrity violations in their working environment. Surveys were distributed using mail and online distribution formats. The level of integrity violations within the respondent’s organisations were evaluated as weak, mild or strong. Finding - The results indicate that employees in Malaysia are focused on their personal and family relationships despite the fact that this is considered as integrity violations within their organisation. Novelty - This research provides an overview of the current stage of Malaysian integrity violations and demonstrates the need for improvement in this area. The research also provides valuable insight to managers to improve their control over the organisation. Type of Paper: Empirical
PurposeThe COVID-19 pandemic had brought drastic economic, social and technological changes in society. The drastic changes and uncertainty in the environment had forced various industries to evolve effectively to cope with the unexpected change and subsequently bounce back to regain business success. For instance, private higher learning institutions face steep challenges due to the shortfall of organisational capabilities. The study aims to examine the role of leadership capabilities and organisational resilience in regaining organisational success among higher private learning institutions in Malaysia.Design/methodology/approachAccording to the dynamic capabilities theory, organisational resilience and leadership capabilities are among the highest order of indicators for organisational success. Subsequently, this study examines the mediating role of leadership capabilities on the relationship between organisational resilience on organisational performance. The dynamic capabilities-based framework was tested using the structural equation modelling technique with the use of partial least squares approach. Data were analysed using 120 responses.FindingsBased on the 120-questionnaire survey received, this study found that organisational resilience and leadership capabilities contribute significantly to the performance of private higher learning institutions. In addition, this study found strong support for the mediating role of leadership capabilities to promote performance. The findings have both theoretical and practical implications for post-disaster organisation resilience development.Research limitations/implicationsThe work focuses on values that would have an impact towards organisational performance, which is an important factor of survival in an unpredictable environment. The findings are limited by the indicated constraints used in this study.Practical implicationsOrganisational survival techniques would provide managers, owners and leaders effective techniques that can be implemented to extend and improve the organisation's life cycle. The focus on organisational resilience and leadership factors would greatly improve the overall sustainability and performance of the organisation.Originality/valueThe study contributed by showing the importance, use and interaction needed from organisational resilience and leadership capabilities for them to survive when there is a sudden change in the environment. The timing and uniqueness of the data during the pandemic illustrates how organisations can survive with high levels of weightage towards resilience and leadership. This research is different from other studies as it had examined the impact of values and resilience and leadership in organisations.
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